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W公司为一般纳税企业,1997年12月31日的资产负债表如下: 该公司1998年发生的经济业务如下: (1)购入原材料一批,增值税专用发票上注明的价款为700万元,增值税额为119万元,材料已收到并入库,货款尚未支付。该公司材料按实际成本计价核算。 (2)发生材料费用520万元,其中:产品生产直接耗用420万元、产品生产一般耗用80万元、企业管理部门耗用20万元。 (3)分配职工工资120万元,其中:支付直接生产工人工资90万元、车间一般人员工资10万元、企业管理人员工资20万元。工资已用现金支付。 (4)提取折旧 100万元,其中,应计入制造费用的折旧为60万元,应计入管理费用的折旧为40万元。 (5)结转完工入库产品成本450万元。 (6)销售产品一批,产品成本400万元,销售货款600万元,增值税专用发票上注明的增值税额102万元。产品已经发出,款项已经收到并存入银行。 (7)销售材料一批,原材料成本80万元,销售货款100万元,增值税专用发票上注明的增值税额17万元,材料已经发出,款项尚未收到。 (8)对A公司投资占该公司有表决权资本的比例40%,长期股权投资按权益法核算,本年度A公司实现净利润200万元。实际分得现金股利30万元。 (9)应缴城市维护建设税8万元,其中产品销售应缴7万元、其他业务收入应缴1万元;应缴教育费附加4万元,其中销售产品应缴3万元、其他业务收入应缴1万元。 (10)本年内实际支付的利息50万元,全部计入财务费用。 (11)提取应收账款坏账准备8万元。 (12)用银行存款购入不需要安装的固定资产,价值200万元。款已支付,设备已交付使用。 (13)出售设备一台,原价110万元,已提折旧40万元,出售所得收入80万元,发生清理费用2万元。款项均以银行存款收支。设备已清理完毕。 (14)提取已交付使用项目的应付债券利息12万元。 (15)在建工程完工交付使用,价值140万元。 (16)摊销无形资产价值4万元。 (17)计算应缴所得税24万元。本年实际缴纳所得税14万元,城市维护建设税6万元。 (18)提取法定盈余公积6万元,提取法定公益金3万元,拟向投资者分配利润20万元,款项尚未支付。 要求:根据上述资料,回答下列各题: W公司1998年度期间费用总额为( )万元。

A. 154
B. 122
C. 92
D. 142

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24()

A. against
B. with
C. to
D. on

The author’s statement about the importance of markets, and fairs is ()

A. a conclusion he draws on the basis of his main thought
B. an interesting fact he includes although it does not bear strictly on the subject matter of the passage
C. apparently contradicted by the main thought
D. a historical development which took place after the time in which the main events of the passage occurred

People perceive different things about the same scene because()

A. they see different things
B. they cannot agree about things
C. some have better eye-sights
D. none of these

It is hard to predict how science is going to turn out, and if it is really good science it is impossible to predict. If the things to be found are actually new, they are by definition unknown in advance. You cannot make choices in this matter. (61) You either have science or you don’t, and if you have it you are obliged to accept the surprising and disturbing pieces of information, along with the neat and promptly useful bits.The only solid piece of scientific truth about which I feel totally confident is that we are profoundly ignorant about nature. Indeed, I regard this as the major discovery of the past hundred years of biology. It is, in its way, an illuminating piece of news. (62) It would have amazed the brightest minds of the 18th century Enlightenment to be told by any of us how little we know and how bewildering the way ahead seems. (63) It is this sudden confrontation with the depth and scope of ignorance that represents the most significant contribution of the 20th century science to the human intellect. In earlier times, we either pretended to understand how things worked or ignored the problem, or simply made up stories to fill the gaps. Now that we have begun exploring in earnest, we are getting glimpses of how huge the questions are, and how far from being answered. Because of this, we are depressed. (64) It is not so bad being ignorant if you are totally ignorant the hard thing is knowing in some detail the reality of ignorance, the worst spots and here and there the not so bad spots, but no true light at the end of the tunnel nor even any tunnels that can yet be trusted.But we are making a beginning and there ought to be some satisfaction. There are probably no questions we can think up that can’t be answered, sooner or later, including even the matter of consciousness. (65) To be sure, there may well be questions we can’t think up, ever, and therefore limits to the reach of human intellect, but that is another matter. Within our limits, we should be able to work our way through to all our answers if we keep at it long enough, and pay attention. To be sure, there may well be questions we can’t think up, ever, and therefore limits to the reach of human intellect, but that is another matter.

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